that although the import of gold
was not prohibited, if the import was in violation of the conditions
attached to such import, could amount ... distinction between seizure of imported
goods as a result of undervaluation and seizure of imported goods
upon misdeclaration cannot per se be said
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
limitation has been
rightly invoked.
k) Since appellants have misdeclared the value of the
goods imported they become liable for confiscation
under Section ... 1177-1180/2012
imports made by the other importers at or about the same
time. Hence we hold that appellants have misdeclared the
value
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
clause of
the aforesaid Rule has been contravened by the importer; there
is no misdeclaration vis-à-vis the alleged import by RECPL. there ... Hawala
operators; he arranged Hawala amount by selling the undervalued and
misdeclared imported goods against the actual price in cash; the
statement of the appellant
imported goods and had thus attempted to evade duty amounting to Rs. 3,40,456/-.
(ii) The importers had deliberately misdeclared on the reverse ... goods imported are raw materials/components or finished products and whether they qualify importation under OGL?
2. Whether there was misdeclaration in respect
Licence for importing MMF and they did import only MMF; that they always wanted to export twisted yarn made out of the imported material ... full duty in case the importer failed to fulfil the export obligation. The conduct of the importers tantamounts to misdeclaration and suppression.
41. Granting without
part of the original authority to hold that the importer had misdeclared waste oil as fuel oil. The appellate authority, further, reduced the quantum ... piece. On this basis, it was alleged that the importer had misdeclared the value of the goods. The show-cause notice containing this allegation proposed
revealed that the Importers while importing Polystyrene G.P. Grade and H.I. Grade from M/s. Dongbu, Korea knowingly misdeclared the description ... description of the imported goods was not sustainable. As regards value, he held that importers were guilty of misdeclaring the value and ordered enhancement
